Ch. 110                                          LAWS OF MARYLAND

(ii) is not hired to replace an individual whom
the business entity employed in that or any of the 3 preceding
taxable years; and

(iii) was not rehired after being laid off for
more than 6 months by the business entity;

(2)  up to $1,000 of the wages paid to each qualified
employee who:

(i) was rehired after being laid off for more
than 6 months by the business entity; and

(ii) is not hired to replace an individual whom
the business entity employed in that or any of the 3 preceding
taxable years, unless the qualified employee was rehired not more
than once for the position that the qualified employee held prior
to layoff; and

(3)  up to $500 of the wages paid to each qualified
employee who:

(i) is not an economically disadvantaged
individual;

(ii) is not hired to replace an individual whom
the business entity employed in that or any of the 3 preceding
taxable years; and

(iii) was not rehired after being laid off. for
more than 6 months by the business entity.

10-706.

(a)  (l) A credit under § 10-701 OF this subtitle is allowed
against [both] the TOTAL county and State income [tax] TAXES.

(2) THE COUNTY INCOME TAX IS BASED ON THE AMOUNT OF
STATE INCOME TAX BEFORE THE STATE INCOME TAX IS REDUCED BY THE
CREDIT.

(b)  (1) [The] A credit under § 10-702 or § 10-703 of this
subtitle [shall apply] IS ALLOWED AGAINST only [to] the State
income tax.

(2) THE COUNTY INCOME TAX IS BASED ON THE AMOUNT OF
STATE INCOME TAX BEFORE THE STATE INCOME TAX IS REDUCED BY THE
CREDIT.

(C) (1) A CREDIT UNDER § 10-704 OF THIS SUBTITLE:

(I) IS ALLOWED ONLY AGAINST THE STATE INCOME
TAX; AND

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